The Commissioner Of Income Tax, Chennai v. M/S.srm Hotels Pvt. Ltd., Chennai-33

In the High Court of Judicature at Madras Dated : 23.3.2016 Coram : The Honourable Mr.Justice V.RAMASUBRAMANIANandThe Honourable Mr.Justice M.DURAISWAMY Tax Case Appeal No.963 of 2010 The Commissioner of IncomeTax, Chennai....Appellant/RespondentVs M/s.SRM Hotels Pvt. Ltd.,Chennai-33....Respondent/Appellant APPEAL under Section 260A of the Income Tax Act, 1961against the order dated 30.3.2010 made in I.T.A.No.1356/Mds/2009on the file of the Income Tax Appellate Tribunal, Madras 'B'Bench for the assessment year 2005-06 against the order of theCommissioner of Income Tax (Appeals)-I, Chennai 34, made in ITA181/06-07 dated 01.06.2009 against the order of the AssistantCommissioner of Income tax, Central Circle I(3), Chennai 34dated 29.12.2006 in PaN No. for the Assessment year2005-2006. For Appellant : Mr.T.R.SenthilkumarFor Respondent : Dr.Anita Sumanth JUDGMENT WAS DELIVERED BY V.RAMASUBRAMANIAN,J The tax effect of this appeal is less than Rs.20 lakhs. Thecase also does not fall under any of the exceptions laid down inparagraph 8 of the circular. 2. Therefore, this tax case appeal is dismissed as withdrawnin the light of the Circular No.21/2015 dated 10.12.2015 issuedby the Central Board of Direct Taxes. The question of law isleft unanswered. No costs. Sd/-Assistant Registrar(CO) //True Copy//Sub Assistant Registrar https://hcservices.ecourts.gov.in/hcservices/ To 1. The Income Tax Appellate Tribunal, Madras 'B' Bench, Chennai. 2. The Commissioner of Income Tax (Appeals) I, Chennai 34. 3. The Assistant Commissioner of Income Tax, Central Circle I(3),Chennai 34. +1 cc to Mrs.Anitha Sumanth, Advocate, sr.18424 +1 cc to Mr.T.R.Senthilkumar, Advocate, sr.18882 TCA.No.963 of 2010 ca co kra 06.04.2016